Rendita Catastale (Cadastral Income)

A notional yearly income value assigned to a property by the Catasto, used as the basis for various taxes. The rendita catastale is determined by the property’s category, class, size, and location, and is usually much lower than actual market rent. For example, an apartment might have a rendita of €1,200 per year even if its market rent is €12,000. This value is important because: (a) For calculating the valore catastale (fiscal value) in purchase registration tax – usually rendita catastale × adjustment coefficient (e.g., ×115.5 for first homes) = taxable value. (b) IMU tax is computed from rendita too: rendita ×1.05 (revaluation) × coefficient (e.g., 160 for residential) = taxable base, then × rate. (c) It’s used for income tax on second homes (the cadastral income, slightly adjusted, is taxed as imputed income if not rented). The rendita is listed on the visura for the property. It can be updated by the Cadastre if characteristics change or by law through general revaluations. Low rendite are why cadastral values often undervalue property versus market value, but efforts for reform are ongoing. When buying, notaries list the rendita in the deed to enable tax calculation.